winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
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mier aRniSnul regionebSi saqmianobiTmiRebuli Semosavali9 maRalmTian regionebSi mcxovrebi, erTi - anorSviliani (piris kmayofaze myofi 18 wlamdeasakis erTi an ori Svili) piris mier aRniSnulregionebSi saqmianobiT miRebuli Semosavali3 000 laramde<strong>da</strong>sabegr SemosavalzesaSemosavloga<strong>da</strong>saxadi mcirdeba50%-iTcxrili #9(magaliTi: martoxela dedis Semosavalma wlis ganmavlobaSiSeadgina 8500 lari. mas am Semosavli<strong>da</strong>n <strong>da</strong>ebegreba 5500 lari (8500 –3000 (ga<strong>da</strong>saxadisgan ganTavisuflebuli Tanxa) = 5500).‣ Tu saSemosavlo ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels warmoeqmnebazemoaRniSnul cxrilSi gaTvaliswinebuli erTze meti SeRavaTisufleba, masze gavrceldeba maTgan erTi, umaRlesi SeRavaTi.mogebis ga<strong>da</strong>saxadimogebis ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelia:saqarTvelos sawarmo;ucxouri sawarmo, romelic saqarTveloSi saqmianobas axorcielebsmudmivi <strong>da</strong>wesebulebis meSveobiT an/<strong>da</strong> Semosavals iRebssaqarTveloSi arsebuli wyaro<strong>da</strong>n.‣ amxanagoba <strong>da</strong> sxva analogiuri warmonaqmni ar warmoadgensmogebis ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels. am SemTxvevaSi ga<strong>da</strong>mxdelebiarian maTi Tanamflobelebi. 15‣ saqarTveloSi ekonomikuri saqmianobis ganmaxorcielebeliucxouri piri, romelic ar aris fizikuri piri, ganixilebarogorc saqarTvelos sawarmo Tu igi ar <strong>da</strong>asabuTebs TavisTanamflobelobas.saqarTvelos sawarmos mogebis ga<strong>da</strong>saxadiT <strong>da</strong>begvris obieqtia<strong>da</strong>sabegri mogeba, romelic ganisazRvreba, rogorc ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis erTobliv Semosavalsa <strong>da</strong> kodeqsiT gaTvaliswinebuligamoqviTvebs <strong>da</strong>qvemdebarebul xarjebs Soris sxvaoba.ucxouri sawarmo (gar<strong>da</strong> saaviacio transportiT mgzavrTa saerTaSorisoga<strong>da</strong>yvanisa <strong>da</strong> tvirTebis saerTaSoriso ga<strong>da</strong>tanis ganmaxorcieleblisa),romelic saqarTveloSi axorcielebs saqmianobas mudmivi <strong>da</strong>wesebulebis15 amxanagobebis <strong>da</strong> sxva analogiuri warmonaqmnebis SemTxvevaSi maT mier miRebuli mogeba(Semosavali) nawildeba mis Tanamflobelebs Soris wilis proporciulad. Tanamflobelebi(iuridiuli an fizikuri pirebi) miRebul mogebas (Semosavals) CarTaven maT erToblivSemosavalSi.69
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